SPECIAL AND DEDICATED FUNDS 2014

Transcription

1 SPECIAL AND DEDICATED FUNDS 2014 TEXAS ASSOCIATION OF COUNTIES 1210 SAN ANTONIO AUSTIN, TEXAS THE HONORABLE DON ALLRED, ASSOCIATION PRESIDENT Association Staff Members Serving You and Your County s Needs Gene Terry, Executive Director Rex Hall, Assistant Executive Director Karen Gladney, General Counsel Leah Mullikin, Director of Communication & Education Services Chris Munson, Director of Administration Quincy Quinlan, Director of Health and Benefits Services Tracy Seiler, Director of Risk Management Services Paul Sugg, Director of Governmental Relations Prepared by the Texas Association of Counties Legal Department Karen Gladney, General Counsel Jenny Gilchrist, Associate General Counsel Katherine Howard, Associate General Counsel Michael Pichinson, Associate General Counsel Paul Miles, Associate General Counsel Jamie Chandler, Paralegal Kristi Shepperson, Paralegal If you detect errors, or think that the information stated in this publication is incorrect, please contact the legal department of the Texas Association of Counties. Copyright 2014 Texas Association of Counties

2 THIS PUBLICATION IS A RESEARCH TOOL AND NOT THE COUNSEL OF AN ATTORNEY. THIS PUBLICATION IS NOT A SUBSTITUTE FOR THE ADVICE OF AN ATTORNEY. As with any research tool, the information provided should be double checked against relevant statutes, case law, Attorney General opinions and advice of legal counsel e.g., your county attorney. Any question should be directed to competent legal counsel for a written opinion.

3 INTRODUCTION... 1 I. SPECIAL AND DEDICATED FUNDS BY COUNTY OFFICE... 3 A. CONSTABLE Forfeiture Fund Law Enforcement Officer Standards and Education Fund Account... 5 B. COUNTY ATTORNEY Forfeiture Fund Hot Check Fund Pretrial Intervention Program Fund... 9 C. COUNTY CLERK County Clerk Errors and Omissions Contingency Fund County and District Clerk Technology Fund County Clerk Records Archive Account County Clerk Records Management and Preservation Fund County Records Management and Preservation Fund County Records Preservation Account D. CRIMINAL DISTRICT ATTORNEY Forfeiture Fund Hot Check Fund Pretrial Intervention Program Fund E. DISTRICT ATTORNEY Forfeiture Fund Hot Check Fund Pretrial Intervention Program Fund F. DISTRICT CLERK... 22

4 1. County and District Clerk Technology Fund District Clerk Records Management and Preservation Fund District Court Records Technology Fund Court Records Archive Fee District Clerk Errors and Omissions Contingency Fund Electronic Filing Fee G. SHERIFF Forfeiture Fund Jail Commissary Fund Law Enforcement Officer Standards and Education Fund Account H. TAX ASSESSOR-COLLECTOR Election Code Chapter 19 Fund Motor Vehicle Inventory Tax Fund Interest Tax Assessor-Collector Motor Vehicle Registration Fee Account I. VOTER REGISTRAR Election Code Chapter 19 Fund II. FUNDS DEDICATED TO CERTAIN PURPOSES A. ROAD AND BRIDGE FUNDS County and Road District Highway Fund County Special Road and Bridge Tax Fund a. Farm-to-Market and Lateral Road Fund; and b. Flood Control Fund Motor Vehicle Registration Fees County Energy Transportation Reinvestment Zone Account B. RECORDS MANAGEMENT AND PRESERVATION FUNDS... 36

5 1. County Records Management and Preservation Fund Court Records Preservation Account District Clerk Records Management and Preservation Fund and Court Records Archiving Fee C. TAX ASSESSOR-COLLECTOR MOTOR VEHICLE REGISTRATION FEE ACCOUNT D. SECURITY FUNDS Courthouse Security Fund Justice Court Building Security Fund E. TECHNOLOGY FUNDS County and District Court Technology Fund Justice Court Technology Fund F. COURT-RELATED FUNDS County Child Abuse Prevention Fund Juvenile Case Manager Fund Juvenile Delinquency Prevention Fund Supplemental Court-Initiated Guardianship Fee Supplemental Public Probate Administrator Fee G. LIBRARY FUNDS County Free Library Fund County Law Library Fund H. HEALTH AND SAFETY FUNDS County and Public Health District Fund Dog Registration Fund Fire Code Inspection and Permit Fund I. DEVELOPMENT FUNDS... 46

6 1. County Airport Fund Land Use Restriction Fund Special Improvement District Fund J. ERRORS AND OMISSIONS CONTINGENCY FUNDS County Clerk Errors and Omissions Contingency Fund District Clerk Errors and Omissions Contingency Fund K. MOTOR VEHICLE SAFETY RESPONSIBILITY FUND Motor Vehicle Safety and Responsibility Fund... 47

7 INTRODUCTION SPECIAL AND DEDICATED FUNDS 2014 This publication is provided to make available a convenient reference for county officials to identify and review various special and dedicated funds established in the county and the purposes for which the funds may be used. For ease of use, we have divided the document into two sections: funds by county office and funds dedicated to a particular purpose. Funds are repeated wherever applicable; for example, the forfeiture fund applies to both the county and the district attorney and therefore appears under both offices. This outline should not be relied upon as a comprehensive list of every special or dedicated fund, but includes the most common dedicated funds that are statutorily segregated from the county s general fund. Funds created under federal law and funds specific to an individual county are not included in this publication. To help us make this a better resource, please let us know if you find an error or omission. The general rule that governs the management of county money is simple: the commissioners court has the authority to determine how to allocate the county s resources, and county money may be expended to serve any county purpose that the commissioners court deems appropriate. However, there are many exceptions to the general rule, which establish separate funds outside of the general fund with specific limits on expenditures. Special and dedicated funds are still county monies, and must be delivered to the county treasurer and placed in the county depository. Many of the funds to which the general rule does not apply are under the control of a specific elected official, not the commissioners court, or are under the shared authority of an elected official and the commissioners court. The remainder of these funds are managed by the commissioners court but may only be spent on certain specified purposes. As noted above, this outline is organized by county office and information about funds that are subject to the control of more than one county office is duplicated where appropriate. Local Gov t Code provides that interest on most special and dedicated funds accrues for the benefit of the county and is deposited in the general fund. This section 1

8 overrules the common law which holds that the interest earned becomes part of the principal and, therefore, subject to the control of the specified elected official. 1 There are a number of statutory exceptions to the requirement that interest accrues to the general fund, some of which are identified in the text. The following information is included about each fund: (1) the statutory authority for the fund; (2) the source of the money in the fund; (3) the elected official who controls the fund; and (4) the purposes for which the fund may be used. Additionally, Attorney General or court opinions interpreting the way the funds should be managed are summarized. The following principles apply to management and expenditure of all county funds: 1. The general rule is that county monies are under the control of the commissioners court. The commissioners court has discretion to determine how to spend county money. 2. To change the general rule and place money under the control of another elected official, express legislative language is required: examples include the money may be spent at the sole discretion of the elected official or the money is to be administered solely by the elected official. 3. If the statute creating a particular fund specifies that the fund may be spent only for certain purposes, the commissioners court or other elected official is bound by the restrictions imposed. 4. All expenditures from funds controlled by the commissioners court or another elected official are subject to review by the county auditor, who has authority under Local Gov t Code to audit the accounts controlled by any county, district or precinct officer. 5. Funds under the exclusive control of another elected official may or may not be subject to the competitive bidding requirement, depending on statutory authority. 6. Except as otherwise noted above, as a general rule, interest on special funds accrues to the benefit of the county and is deposited in the general fund. 1 Local Gov t Code also provides that all county money, whether collected as fees, commissions, funds or other money shall be deposited by the officer receiving it with the county treasurer. 2

9 I. SPECIAL AND DEDICATED FUNDS BY COUNTY OFFICE A. CONSTABLE 1. Forfeiture Fund 2 3 Statute: Limitations: Code Crim. Proc. Chapter 59; specific allocation and disposition described in Code Crim. Proc. art Contraband seized by law enforcement authorities, including property used in the commission of a crime, proceeds of a crime and property purchased with the proceeds of a crime. County Attorney, District Attorney or Criminal District Attorney, and Law Enforcement Agencies 4 Prosecuting attorney s fund may only be used for official purposes of his or her office. Law enforcement agency s fund may only be used for law enforcement purposes. If a local agreement between the attorney representing the state and law enforcement agencies allows proceeds to go to the Sheriff s Department or local attorney representing the state, the Sheriff or local attorney representing the state may allocate and spend the official s portion without commissioners court approval, but must submit a budget for expenditure of the money. If a local agreement is not executed, property must be sold and the proceeds distributed under Code Crim. Proc. art (a). Forfeiture funds may not be used to: offset or reduce the amount budgeted for the department; increase the salary of an employee whose salary is set by commissioners court without commissioners court approval; pay expenses related to the training or education of any member of the judiciary; contribute to a political campaign; make donations to any entity, except as provided by Code Crim. Proc. art (d)(2); pay expenses for travel or education seminars that would violate applicable restrictions established by commissioners court; or purchase alcoholic beverages. 2 See also County Attorney, District Attorney or Criminal District Attorney, and Sheriff. 3 The state auditor may at any time audit forfeiture funds or investigate their expenditure. Code Crim. Proc. art Law Enforcement Agency is defined as an agency of the state or an agency of a political subdivision of the state authorized by law to employ peace officers. Code Crim. Proc. art (5). 3

10 A sheriff or local attorney representing the state who is not seeking reelection, failed to timely file an application for candidacy in the general primary, or lost his or her bid for re-election must seek commissioners court approval for any expenditure of forfeiture funds, as of the earliest triggering event described. Money derived from the sale of property seized by a DPS peace officer in connection with a violation of the Texas Controlled Substances Act and forfeited pursuant to a default judgment under Code Crim. Proc. art is allocated by local agreement between the attorney representing the state and DPS. GA-1059 (2014): A court would be unlikely to conclude that a district attorney may use asset forfeiture funds to purchase land and a building for subsequent sale or lease to other entities as such use of the property would likely not be considered an official purpose of the district attorney s office under Code Crim. Proc. art GA-0920 (2012): The district attorney for the 198 th Judicial District may make expenditures from the attorney s asset forfeiture fund after the attorney fails to file for reelection and the filing deadline has passed when those expenditures were from the budget previously approved by the regional review committee. County commissioners courts and a regional review committee are among the entities that may approve expenditures from a district attorney s asset forfeiture fund. Cash is a kind of property subject to Code Crim. Proc. article requirements. GA-0755 (2010): A district attorney is not authorized to use the forfeiture fund to pay for the district attorney s legal defense. GA-0704 (2009): In a county without an auditor, the treasurer is required to examine the Sheriff s forfeiture fund accounts. GA-0613 (2008): A district attorney may not use the forfeiture fund to assist a county s purchase of a juvenile detention center. DM-247 (1993): Provides an overview of the management of forfeiture funds in a multi-county district. DM-162 (1992): Forfeiture fund monies must be given to the county treasurer to deposit in the county depository. JM-1253 (1990): The use of forfeiture fund money for bonuses for assistants whose salary is set by commissioners court is subject to commissioners court approval. 4

11 2. Law Enforcement Officer Standards and Education Fund Account 5 Statute: Occupations Code An equal share of the 20 percent of the state general revenue fund allocated by the Comptroller for local law enforcement agencies. Law Enforcement Agency 6 Limitation: To pay for continuing education of licensed peace officer or training for full-time fully paid law enforcement support personnel. May not be used to replace money provided by county on recurrent basis for training law enforcement officers and support personnel. Head of the law enforcement agency must maintain a complete record of money received and spent. Money received from the state is subject to audit by the comptroller and expenditures are subject to audit by the state auditor. JC-0190 (2000): Money allocated to local law enforcement agency for continuing education may not be diverted to the general fund. B. COUNTY ATTORNEY 1. Forfeiture Fund 7 8 Statute: Code Crim. Proc. Chapter 59; specific allocation and disposition described in Code Crim. Proc. art Contraband seized by law enforcement authorities, including property used in the commission of a crime, proceeds of a crime and property purchased with the proceeds of a crime. 5 See also Sheriff. 6 Law Enforcement Agency is not defined in Section The term has not been clarified by caselaw or through the opinion process. The text of suggests it refers to any county office or unit employing peace officers. 7 See also Constable, District Attorney or Criminal District Attorney, and Sheriff. 8 The state auditor may at any time audit forfeiture funds or investigate their expenditure. Code Crim. Proc. art

12 Limitations: County Attorney, District Attorney or Criminal District Attorney, and Law Enforcement Agencies 9 Prosecuting attorney s fund may only be used for official purposes of his or her office. Law enforcement agency s fund may only be used for law enforcement purposes. If a local agreement between the attorney representing the state and law enforcement agencies allows proceeds to go to the Sheriff s Department or local attorney representing the state, the Sheriff or local attorney representing the state may allocate and spend the official s portion without commissioners court approval, but must submit a budget for expenditure of the money. If a local agreement is not executed, property must be sold and the proceeds distributed under Code Crim. Proc. art (a). Forfeiture funds may not be used to: offset or reduce the amount budgeted for the department; increase the salary of an employee whose salary is set by commissioners court without commissioners court approval; pay expenses related to the training or education of any member of the judiciary; contribute to a political campaign; make donations to any entity, except as provided by Code Crim. Proc. art (d)(2); pay expenses for travel or education seminars that would violate applicable restrictions established by commissioners court; or purchase alcoholic beverages. A sheriff or local attorney representing the state who is not seeking reelection, failed to timely file an application for candidacy in the general primary, or lost his or her bid for re-election must seek commissioners court approval for any expenditure of forfeiture funds, as of the earliest triggering event described. Money derived from the sale of property seized by a DPS peace officer in connection with a violation of the Texas Controlled Substances Act and forfeited pursuant to a default judgment under Code Crim. Proc. art is allocated by local agreement between the attorney representing the state and DPS. 9 Law Enforcement Agency is defined as an agency of the state or an agency of a political subdivision of the state authorized by law to employ peace officers. Code Crim. Proc. art (5). 6

13 GA-1059 (2014): A court would be unlikely to conclude that a district attorney may use asset forfeiture funds to purchase land and a building for subsequent sale or lease to other entities as such use of the property would likely not be considered an official purpose of the district attorney s office under Code Crim. Proc. art GA-0920 (2012): The district attorney for the 198 th Judicial District may make expenditures from the attorney s asset forfeiture fund after the attorney fails to file for reelection and the filing deadline has passed when those expenditures were from the budget previously approved by the regional review committee. County commissioners courts and a regional review committee are among the entities that may approve expenditures from a district attorney s asset forfeiture fund. Cash is a kind of property subject to Code Crim. Proc. article requirements. GA-0755 (2010): A district attorney is not authorized to use the forfeiture fund to pay for the district attorney s legal defense. GA-0704 (2009): In a county without an auditor, the treasurer is required to examine the Sheriff s forfeiture fund accounts. GA-0613 (2008): A district attorney may not use the forfeiture fund to assist a county s purchase of a juvenile detention center. DM-247 (1993): Provides an overview of the management of forfeiture funds in a multi-county district. DM-162 (1992): Forfeiture fund monies must be given to the county treasurer to deposit in the county depository. JM-1253 (1990): The use of forfeiture fund money for bonuses for assistants whose salary is set by commissioners court is subject to commissioners court approval. 2. Hot Check Fund 10 Statute: Code Crim. Proc. art Ancillary funding statute: Gov t Code (21) Fee paid by defendant convicted of an offense involving hot checks or similar sight orders; not to exceed various amounts up to $75 depending on the amount of the hot check or sight order. 10 See also District Attorney and Criminal District Attorney. 7

14 County Attorney, District Attorney or Criminal District Attorney 11 Limitations: Only to pay the salaries and defray the expenses of the prosecutor s office. May not use to supplement the county or district attorney s salary. The commissioners court may not reduce the budget of the county or district attorney s office because of the availability of the hot check funds. GA-0475 (2006): The Gillespie County Attorney may use money in the attorney's hot check fund to sponsor a children's book (how to be a good citizen) if the book is related to the attorney's official business and no other law prohibits such an expenditure. GA-0053 (2003): District Attorney s hot check fund is subject to audit by county auditor. JC-0397 (2001): A district attorney may not require the county commissioners court to expend county money to pay the employer's share of employment taxes on the assistant district attorney salary supplements paid from the district attorney's hot check fund. The district attorney is responsible for compliance with tax laws. JC-0084 (1999): A county auditor may require the county attorney to provide receipts for purchases of goods and services from the hot check fund, or for reimbursement out of this account for purchases. JC-0062 (1999): Under Local Gov t Code (c), interest that accrues on the principal of a prosecutor s hot check fund must be severed from the principal. The interest accrues instead for the benefit of the county. DM-357 (1995): The county attorney s hot check fund is wholly outside of the county budgeting process. The county judge, or the county auditor on behalf of the county judge, may not require the county attorney to submit a budget for use of the county attorney s hot check fund for the upcoming fiscal year. JM-1034 (1990): The Hot Check Fund is under exclusive control of County Attorney. See also JM 738 (1987) (same). 11 Code Crim. Proc (f) specifically provides that: Expenditures from this fund shall be at the sole discretion of the attorney 8

15 3. Pretrial Intervention Program Fund 12 Statute: Code Crim. Proc. art Purpose: Limitations: Fee not to exceed $500 paid by a defendant participating in pretrial intervention program administered by a district attorney, criminal district attorney or county attorney. Optional, collected by prosecuting attorney. County Attorney, District Attorney or Criminal District Attorney To reimburse a county for expenses, including the expenses of the office of the prosecuting attorney, related to a defendant s participation in a pretrial intervention program offered in the county. Monies may only be used to administer pretrial intervention program. The money in the fund may be expended only in accordance with a budget approved by the commissioners court. GA-1039 (2014): Pretrial intervention program funds may be used to refurbish courthouse facilities, train staff, and purchase office supplies only to the extent that the expenditures reimburse the county for expenses related to a defendant s participation in a pretrial intervention program and are used for administration of the program. The commissioners court determines the reimbursement amount, subject to judicial review. C. COUNTY CLERK 1. County Clerk Errors and Omissions Contingency Fund Statute: Local Gov t Code (c) Ancillary funding statutes: Gov t Code (1) (Statutory County Court Fees); Gov t Code (2) (Probate Court Fees); Gov t Code (1) (County Court Fees) Civil court filing fee not to exceed $5. Optional, set by commissioners court. 12 See also District Attorney and Criminal District Attorney. 9

16 Purpose: Insurance or similar coverage for county clerk s errors and omissions in an amount of at least $10,000 but not to exceed $500, County and District Clerk Technology Fund Statute: Code Crim. Proc. art Ancillary funding statutes: Gov t Code (4) (District Court); Gov t Code (4) (Statutory County Court); Gov t Code (4) (County Court) Fee assessed against those convicted of a criminal offense in a county court, statutory county court, or district court - $4. To pay the cost of continuing education and training for county court, statutory county court, or district court judges and clerks regarding technological enhancements; purchase and maintenance of technological enhancements including: computer systems, networks, hardware and software; imaging systems; electronic kiosks; and docket management systems. 3. County Clerk Records Archive Account Statutes: Local Gov t Code (f), Note: Fees paid for recording or filing services, set by the commissioners court, not to exceed $10. Optional, set by the commissioners court. Accrued interest remains with this account. Effective September 1, 2019, the filing/recording maximum fee will decrease from $10 to $5. County Clerk and, by agreement, subject to annual public hearing and commissioners court budgetary authorization. Monies may be expended only for the preservation and restoration services performed by the county clerk in connection with maintaining a county clerk's records archive on public documents designated by the county clerk as part of the records archive. The monies may not be used to purchase, lease, or develop computer software to geographically index public records, excluding indexing public records by lot and block description. 10

17 Additional Requirements: Fee set by commissioners court as part of budget process. County clerk designates public documents that are part of records archive and prepares plan to pay for preservation and restoration of records archive, subject to approval by the commissioners court. Public hearing required. 4. County Clerk Records Management and Preservation Fund Statutes: Local Gov t Code (b)(2), ; Code Crim. Proc. art (f)(2); see also Local Gov t Code Fees for filing or recording services for non-court-related documents not to exceed $10 (optional, set by the county clerk) Fee imposed on defendants convicted of offense in county court or county court at law) - $2.50 (mandatory). Note: Effective September 1, 2019,the filing/recording maximum fee for noncourt related documents will decrease from $10 to $5. County Clerk and, by agreement, subject to commissioners court budgetary authorization. Used for specific records management and preservation, including for automation purposes. GA-1063 (2014): The fee imposed under Code Crim. Proc. art applies to a defendant convicted of an offense in a county-level court. GA-1055 (2014): The Records Management and Preservation Fee set out in Section (b)(2), Local Gov t Code, relates to non-court-related filings. Changes in this fee are not subject to the Comptroller s duty to list changes to court-related fees under Gov t Code (a). GA-0638 (2008): The fund may be used to pay that portion of the salaries of any employee in the clerk's office who performs tasks that further specific records management and preservation purposes. A county clerk may expend money in the county clerk's records management and preservation fund to supplement deputies' salaries set by the commissioners court, but only if: (1) the county commissioners court has implemented a bonus or supplement plan in place when the deputies were employed; (2) the commissioners court has given prior approval of the supplement; and 11

18 (3) the county clerk has considered whether the supplement is proportional to the amount of time each employee spends on specific management and preservation, including automation purposes. A county clerk may use the $2.50 records management and preservation fee collected under Code Crim. Proc. art (f)(2) from defendants convicted of an offense in county court or county court at law for any purpose for which the clerk may use fees collected under Local Gov t Code (b)(2) and GA-0118 (2003): The County Clerk Records Management and Preservation Fund may be used for employee salaries, so long as the employees perform records management and preservation functions. The clerk must determine what constitutes records management and preservation functions. DM-492 (1998): The records management and preservation fee must be spent for specific records preservation and automation projects, subject to the commissioners court's advance approval, and may not be diverted from its statutorily assigned purposes to pay other expenses of the clerk's office. Neither the county clerk nor the commissioners court controls this fund; as a practical matter they will have to agree. DM-371 (1995): A county clerk may collect the records management and preservation fee only on documents filed with the clerk in his or her capacity as county clerk, and not on birth, death, and fetal death records filed with clerk in his or her capacity as local registrar. Hooten v Enriquez, 863 S.W. 2d 522 (Tex App. El Paso 1993)(County clerk has exclusive and absolute discretion to develop records management policies and procedure that will preserve permanent records in the clerk s office and monies collected under Local Gov t Code (b)(2) may only be used to pay for records management projects within the county clerk s office.). 5. County Records Management and Preservation Fund Statutes: Local Gov t Code (3)(G), , ; Gov t Code (b)(4) and (c)(1); Code Crim. Proc. art (f)(1); see also Local Gov t Code (6) Ancillary funding statutes: Gov t Code (7) (District Court); Gov t Code (4)(G) (Statutory County Court); Gov t Code (4)(G) (Probate Court); Gov t Code (4)(G)(County Court) Fee for filing civil case - $5; Fee imposed on defendant convicted of an offense in county court, county court at law, or a district court - $

19 Limitations: Records management preservation or automation purposes in the county. Expenditures from the fund require prior approval of the commissioner court. GA-1063 (2014): The fee imposed under Code Crim. Proc. art applies to a defendant convicted of an offense in a county-level court. 6. County Records Preservation Account Statute: Gov t Code Ancillary funding statutes: Gov t Code (3)(D) (District Court); Gov t Code (7)(D) (Statutory County Court); Gov t Code (4) (County Court) Filing fee in civil cases filed in county court, statutory county court, and district court, not to exceed $10. Digitize court records and preserve the records from natural disasters. 7. Electronic Filing Fee 13 Statute: Gov t Code Fee for filing civil action or proceeding requiring a filing fee in district court, county court, statutory county court, or statutory probate court - $20 Fee for filing any civil action or proceeding requiring a filing fee in justice court - $10 Fee imposed on defendant convicted of a criminal offense in district court, county court, or statutory county court - $5. 13 See also District Clerk. 13

20 Support a statewide electronic filing technology project for courts. GA-1046 (2014): The fee amounts mandated by Gov t Code apply to fees that became payable on or after September 1, D. CRIMINAL DISTRICT ATTORNEY 1. Forfeiture Fund14 15 Statute: Limitations: Code Crim. Proc. Chapter 59; specific allocation and disposition described in Code Crim. Proc. art Contraband seized by law enforcement authorities, including property used in the commission of a crime, proceeds of a crime and property purchased with the proceeds of a crime. County Attorney, District Attorney or Criminal District Attorney, and Law Enforcement Agencies 16 Prosecuting attorney s fund may only be used for official purposes of his or her office. Law enforcement agency s fund may only be used for law enforcement purposes. If a local agreement between the attorney representing the state and law enforcement agencies allows proceeds to go to the Sheriff s Department or local attorney representing the state, the Sheriff or local attorney representing the state may allocate and spend the official s portion without commissioners court approval, but must submit a budget for expenditure of the money. If a local agreement is not executed, property must be sold and the proceeds distributed under Code Crim. Proc. art (a). Forfeiture funds may not be used to: offset or reduce the amount budgeted for the department; increase the salary of an employee whose salary is set by commissioners court without commissioners court approval; pay expenses related to the training or education of any member of the judiciary; contribute to a political campaign; make 14 See also Constable, County Attorney, District Attorney, and Sheriff. 15 The state auditor may at any time audit forfeiture funds or investigate their expenditure. Code Crim. Proc. art Law Enforcement Agency is defined as an agency of the state or an agency of a political subdivision of the state authorized by law to employ peace officers. Code Crim Proc. art 59.01(5). 14

21 donations to any entity, except as provided by Code Crim. Proc. art (d)(2); pay expenses for travel or education seminars that would violate applicable restrictions established by commissioners court; or purchase alcoholic beverages. A sheriff or local attorney representing the state who is not seeking reelection, failed to timely file an application for candidacy in the general primary, or lost his or her bid for re-election must seek commissioners court approval for any expenditure of forfeiture funds, as of the earliest triggering event described. Money derived from the sale of property seized by a DPS peace officer in connection with a violation of the Texas Controlled Substances Act and forfeited pursuant to a default judgment under Code Crim. Proc. art are allocated by local agreement between the attorney representing the state and DPS. GA-1059 (2014): A court would be unlikely to conclude that a district attorney may use asset forfeiture funds to purchase land and a building for subsequent sale or lease to other entities as such use of the property would likely not be considered an official purpose of the district attorney s office under Code Crim. Proc. art GA-0920 (2012): The district attorney for the 198 th Judicial District may make expenditures from the attorney s asset forfeiture fund after the attorney fails to file for reelection and the filing deadline has passed when those expenditures were from the budget previously approved by the regional review committee. County commissioners courts and a regional review committee are among the entities that may approve expenditures from a district attorney s asset forfeiture fund. Cash is a kind of property subject to Code Crim. Proc. art requirements. GA-0755 (2010): A district attorney is not authorized to use the forfeiture fund to pay for the district attorney s legal defense. GA-0704 (2009): In a county without an auditor, the treasurer is required to examine the Sheriff s forfeiture fund accounts. GA-0613 (2008): A district attorney may not use the forfeiture fund to assist a county s purchase of a juvenile detention center. DM-247 (1993): Provides an overview of the management of forfeiture funds in a multi-county district. 15

22 DM-162 (1992): Forfeiture fund monies must be given to the county treasurer to deposit in the county depository. JM-1253 (1990): The use of forfeiture fund money for bonuses for assistants whose salary is set by commissioners court is subject to commissioners court approval. 2. Hot Check Fund 17 Statute: Code Crim. Proc. art Ancillary funding statute: Gov t Code (21) Fee paid by defendant convicted of an offense involving hot checks or similar sight orders; not to exceed various amounts up to $75 depending on the amount of the hot check or sight order. County Attorney, District Attorney or Criminal District Attorney 18 Limitations: Only to pay the salaries and defray the expenses of the prosecutor s office. May not use to supplement the county or district attorney s salary. The commissioners court may not reduce the budget of the county or district attorney s office because of the availability of the hot check funds. GA-0475 (2006): The Gillespie County Attorney may use money in the attorney's hot check fund to sponsor a children's book (how to be a good citizen) if the book is related to the attorney's official business and no other law prohibits such an expenditure. GA-0053 (2003): District Attorney s hot check fund is subject to audit by county auditor. JC-0397 (2001): A district attorney may not require the county commissioners court to expend county money to pay the employer's share of employment taxes on the assistant district attorney salary supplements paid from the district attorney's hot check fund. The district attorney is responsible for compliance with tax laws. 17 See also County Attorney and District Attorney. 18 Code Crim. Proc (f) specifically provides that: Expenditures from this fund shall be at the sole discretion of the attorney 16

23 JC-0084 (1999): A county auditor may require the county attorney to provide receipts for purchases of goods and services from the hot check fund, or for reimbursement out of this account for purchases. JC-0062 (1999): Under Local Gov t Code (c), interest that accrues on the principal of a prosecutor s hot check fund must be severed from the principal. The interest accrues instead for the benefit of the county. DM-357 (1995): The county attorney s hot check fund is wholly outside of the county budgeting process. The county judge, or the county auditor on behalf of the county judge, may not require the county attorney to submit a budget for use of the county attorney s hot check fund for the upcoming fiscal year. JM-1034 (1990): The Hot Check Fund is under exclusive control of County Attorney. See also JM 738 (1987) (same). 3. Pretrial Intervention Program Fund 19 Statute: Code Crim. Proc. art Purpose: Limitations: Fee not to exceed $500 paid by a defendant participating in pretrial intervention program administered by a district attorney, criminal district attorney or county attorney. Optional, collected by prosecuting attorney. County Attorney, District Attorney or Criminal District Attorney To reimburse a county for expenses, including the expenses of the office of the prosecuting attorney, related to a defendant s participation in a pretrial intervention program offered in the county. Monies may only be used to administer pretrial intervention program. The money in the fund may be expended only in accordance with a budget approved by the commissioners court. GA-1039 (2014): Pretrial intervention program funds may be used to refurbish courthouse facilities, train staff, and purchase office supplies only to the extent that the expenditures reimburse the county for expenses related to a defendant s participation in a pretrial 19 See also County Attorney and District Attorney. 17

24 intervention program and are used for administration of the program. The commissioners court determines the reimbursement amount, subject to judicial review. E. DISTRICT ATTORNEY 1. Forfeiture Fund20 21 Statute: Limitations: Code Crim. Proc. Chapter 59; specific allocation and disposition described in Code Crim. Proc. art Contraband seized by law enforcement authorities, including property used in the commission of a crime, proceeds of a crime and property purchased with the proceeds of a crime. County Attorney, District Attorney or Criminal District Attorney, and Law Enforcement Agencies 22 Prosecuting attorney s fund may only be used for official purposes of his or her office. Law enforcement agency s fund may only be used for law enforcement purposes. If a local agreement between the attorney representing the state and law enforcement agencies allows proceeds to go to the Sheriff s Department or local attorney representing the state, the Sheriff or local attorney representing the state may allocate and spend the official s portion without commissioners court approval, but must submit a budget for expenditure of the money. If a local agreement is not executed, property must be sold and the proceeds distributed under Code Crim. Proc. art (a). Forfeiture funds may not be used to: offset or reduce the amount budgeted for the department; increase the salary of an employee whose salary is set by commissioners court without commissioners court approval; pay expenses related to the training or education of any member of the judiciary; contribute to a political campaign; make donations to any entity, except as provided by Code Crim. Proc. art (d)(2); pay expenses for travel or education seminars that would violate applicable restrictions established by commissioners court; or purchase alcoholic beverages. 20 See also Constable, County Attorney, Criminal District Attorney, and Sheriff. 21 The state auditor may at any time audit forfeiture funds or investigate their expenditure. Code Crim. Proc. art Law Enforcement Agency is defined as an agency of the state or an agency of a political subdivision of the state authorized by law to employ peace officers. Code Crim. Proc. art (5). 18

25 A sheriff or local attorney representing the state who is not seeking reelection, failed to timely file an application for candidacy in the general primary, or lost his or her bid for re-election must seek commissioners court approval for any expenditure of forfeiture funds, as of the earliest triggering event described. Money derived from the sale of property seized by a DPS peace officer in connection with a violation of the Texas Controlled Substances Act and forfeited pursuant to a default judgment under Code Crim. Proc. art are allocated by local agreement between the attorney representing the state and DPS. GA-1059 (2014): A court would be unlikely to conclude that a district attorney may use asset forfeiture funds to purchase land and a building for subsequent sale or lease to other entities as such use of the property would likely not be considered an official purpose of the district attorney s office under Code Crim. Proc. art GA-0920 (2012): The district attorney for the 198 th Judicial District may make expenditures from the attorney s asset forfeiture fund after the attorney fails to file for reelection and the filing deadline has passed when those expenditures were from the budget previously approved by the regional review committee. County commissioners courts and a regional review committee are among the entities that may approve expenditures from a district attorney s asset forfeiture fund. Cash is a kind of property subject to Code Crim. Proc. art requirements. GA-0755 (2010): A district attorney is not authorized to use the forfeiture fund to pay for the district attorney s legal defense. GA-0704 (2009): In a county without an auditor, the treasurer is required to examine the Sheriff s forfeiture fund accounts. GA-0613 (2008): A district attorney may not use the forfeiture fund to assist a county s purchase of a juvenile detention center. DM-247 (1993): Provides an overview of the management of forfeiture funds in a multi-county district. DM-162 (1992): Forfeiture fund monies must be given to the county treasurer to deposit in the county depository. 19

26 JM-1253 (1990): The use of forfeiture fund money for bonuses for assistants whose salary is set by commissioners court is subject to commissioners court approval. 2. Hot Check Fund 23 Statute: Code Crim. Proc. art Ancillary funding statute: Gov t Code (21) Fee paid by defendant convicted of an offense involving hot checks or similar sight orders; not to exceed various amounts up to $75 depending on the amount of the hot check or sight order. County Attorney, District Attorney or Criminal District Attorney 24 Limitations: Only to pay the salaries and defray the expenses of the prosecutor s office. May not use to supplement the county or district attorney s salary. The commissioners court may not reduce the budget of the county or district attorney s office because of the availability of the hot check funds. GA-0475 (2006): The Gillespie County Attorney may use money in the attorney's hot check fund to sponsor a children's book (how to be a good citizen) if the book is related to the attorney's official business and no other law prohibits such an expenditure. GA-0053 (2003): District Attorney s hot check fund is subject to audit by county auditor. JC-0397 (2001): A district attorney may not require the county commissioners court to expend county money to pay the employer's share of employment taxes on the assistant district attorney salary supplements paid from the district attorney's hot check fund. The district attorney is responsible for compliance with tax laws. JC-0084 (1999): A county auditor may require the county attorney to provide receipts for purchases of goods and services from the hot check fund, or for reimbursement out of this account for purchases. 23 See also County Attorney and Criminal District Attorney. 24 Code Crim. Proc (f) specifically provides that: Expenditures from this fund shall be at the sole discretion of the attorney 20

27 JC-0062 (1999): Under Local Gov t Code (c), interest that accrues on the principal of a prosecutor s hot check fund must be severed from the principal. The interest accrues instead for the benefit of the county. DM-357 (1995): The county attorney s hot check fund is wholly outside of the county budgeting process. The county judge, or the county auditor on behalf of the county judge, may not require the county attorney to submit a budget for use of the county attorney s hot check fund for the upcoming fiscal year. JM-1034 (1990): The Hot Check Fund is under exclusive control of County Attorney. See also JM 738 (1987) (same). 3. Pretrial Intervention Program Fund 25 Statute: Code Crim. Proc. art Purpose: Limitations: Fee not to exceed $500 paid by a defendant participating in pretrial intervention program administered by a district attorney, criminal district attorney or county attorney. Optional, collected by prosecuting attorney. County Attorney, District Attorney or Criminal District Attorney To reimburse a county for expenses, including the expenses of the office of the prosecuting attorney, related to a defendant s participation in a pretrial intervention program offered in the county. Monies may only be used to administer pretrial intervention program. The money in the fund may be expended only in accordance with a budget approved by the commissioners court. GA-1039 (2014): Pretrial intervention program funds may be used to refurbish courthouse facilities, train staff, and purchase office supplies only to the extent that the expenditures reimburse the county for expenses related to a defendant s participation in a pretrial intervention program and are used for administration of the program. The commissioners court determines the reimbursement amount, subject to judicial review. 25 See also County Attorney and Criminal District Attorney. 21

28 F. DISTRICT CLERK 1. County and District Clerk Technology Fund Statute: Code Crim. Proc. art Ancillary funding statutes: Gov t Code (4) (District Court); Gov t Code (4) (Statutory County Court); Gov t Code (4) (County Court) Fee assessed against those convicted of a criminal offense in a county court, statutory county court, or district court - $4. To pay the cost of continuing education and training for county court, statutory county court, or district court judges and clerks regarding technological enhancements; purchase and maintenance of technological enhancements including: computer systems, networks, hardware and software; imaging systems; electronic kiosks; and docket management systems. 2. District Clerk Records Management and Preservation Fund Statutes: Gov t Code (b)(4) and (5); Code Crim. Proc. art (f)(2) Ancillary funding statute: Gov t Code (7) and (7-a) Filing fees in civil cases varying amounts: Gov t Code (b)(4) ($10) and (b)(5) (not to exceed $10) Fee imposed on defendant convicted of an offense in district court - $2.50. Note: Effective September 1, 2019, the archiving fee is reduced from $10 to $5. To pay for specific records management and preservation, including for automation purposes, on approval by the commissioners court of a budget. GA-1063 (2014): The fee imposed under Code Crim. Proc. art applies to a defendant convicted of an offense in a county-level court. 22

29 3. District Court Records Technology Fund Statute: Code Crim. Proc. art Ancillary funding statutes: Gov t Code (4) (District Court); Gov t Code (4) (Statutory County Court); Gov t Code (4) (County Court) Fee assessed against those convicted of a criminal offense in a county court, statutory county court, or district court - $4. To pay the cost of continuing education and training for county court, statutory county court, or district court judges and clerks regarding technological enhancements; purchase and maintenance of technological enhancements including: computer systems, networks, hardware and software; imaging systems; electronic kiosks; and docket management systems. 4. Court Records Archive Fee Statutes: Gov t Code (b)(4) and (5); Code Crim. Proc. art (f)(2) Ancillary funding statute: Gov t Code (7) and (7-a) Filing fees in civil cases varying amounts: Gov t Code (b)(4) ($10) and (b)(5) (not to exceed $10) Fee imposed on defendant convicted of an offense in district court - $2.50. Note: Effective September 1, 2019, the archiving fee is reduced from $10 to $5. To pay for specific records management and preservation, including for automation purposes, on approval by the commissioners court of a budget. GA-1063 (2014): The fee imposed under Code Crim. Proc. art applies to a defendant convicted of an offense in a county-level court. 23

30 5. District Clerk Errors and Omissions Contingency Fund Statute: Gov t Code (e) Ancillary funding statute: Gov t Code (3)(A) Purpose: Civil court filing fee not to exceed $5. Optional, set by commissioners court. Insurance or similar coverage for district clerk s errors and omissions in an amount of at least $20,000 but not to exceed $700, Electronic Filing Fee 26 Statute: Gov t Code Fee for filing civil action or proceeding requiring a filing fee in district court, county court, statutory county court, or statutory probate court - $20 Fee for filing any civil action or proceeding requiring a filing fee in justice court - $10 Fee imposed on defendant convicted of a criminal offense in district court, county court, or statutory county court - $5. Support a statewide electronic filing technology project for courts. GA-1046 (2014): The fee amounts mandated by Government Code S apply to fees that became payable on or after September 1, See also County Clerk. 24

31 G. SHERIFF 1. Forfeiture Fund27 28 Statute: Limitations: Code Crim. Proc. Chapter 59; specific allocation and disposition described in Code Crim. Proc. art Contraband seized by law enforcement authorities, including property used in the commission of a crime, proceeds of a crime and property purchased with the proceeds of a crime. County Attorney, District Attorney or Criminal District Attorney, and Law Enforcement Agencies 29 Prosecuting attorney s fund may only be used for official purposes of his or her office. Law enforcement agency s fund may only be used for law enforcement purposes. If a local agreement between the attorney representing the state and law enforcement agencies allows proceeds to go to the Sheriff s Department or local attorney representing the state, the Sheriff or local attorney representing the state may allocate and spend the official s portion without commissioners court approval, but must submit a budget for expenditure of the money. If a local agreement is not executed, property must be sold and the proceeds distributed under Code Crim. Proc. art (a). Forfeiture funds may not be used to: offset or reduce the amount budgeted for the department; increase the salary of an employee whose salary is set by commissioners court without commissioners court approval; pay expenses related to the training or education of any member of the judiciary; contribute to a political campaign; make donations to any entity, except as provided by Code Crim. Proc. art (d)(2); pay expenses for travel or education seminars that would violate applicable restrictions established by commissioners court; or purchase alcoholic beverages. A sheriff or local attorney representing the state who is not seeking reelection, failed to timely file an application for candidacy in the general 27 See also County Attorney, District Attorney or Criminal District Attorney, and Sheriff. 28 The state auditor may at any time audit forfeiture funds or investigate their expenditure. Code Crim. Proc. art Law Enforcement Agency is defined as an agency of the state or an agency of a political subdivision of the state authorized by law to employ peace officers. Code Crim Proc. art (5). 25

32 primary, or lost his or her bid for re-election must seek commissioners court approval for any expenditure of forfeiture funds, as of the earliest triggering event described. Money derived from the sale of property seized by a DPS peace officer in connection with a violation of the Texas Controlled Substances Act and forfeited pursuant to a default judgment under Code Crim. Proc. art is allocated by local agreement between the attorney representing the state and DPS. GA-1059 (2014): A court would be unlikely to conclude that a district attorney may use asset forfeiture funds to purchase land and a building for subsequent sale or lease to other entities as such use of the property would likely not be considered an official purpose of the district attorney s office under Code Crim. Proc. art GA-0920 (2012): The district attorney for the 198 th Judicial District may make expenditures from the attorney s asset forfeiture fund after the attorney fails to file for reelection and the filing deadline has passed when those expenditures were from the budget previously approved by the regional review committee. County commissioners courts and a regional review committee are among the entities that may approve expenditures from a district attorney s asset forfeiture fund. Cash is a kind of property subject to Code Crim. Proc. art requirements. GA-0755 (2010): A district attorney is not authorized to use the forfeiture fund to pay for the district attorney s legal defense. GA-0704 (2009): In a county without an auditor, the treasurer is required to examine the Sheriff s forfeiture fund accounts. GA-0613 (2008): A district attorney may not use the forfeiture fund to assist a county s purchase of a juvenile detention center. DM-247 (1993): Provides an overview of the management of forfeiture funds in a multi-county district. DM-162 (1992): Forfeiture fund monies must be given to the county treasurer to deposit in the county depository. JM-1253 (1990): The use of forfeiture fund money for bonuses for assistants whose salary is set by commissioners court is subject to commissioners court approval. 26

33 2. Jail Commissary Fund Statutes: Local Gov t Code , Inmate purchases from commissary. Optional, as determined by the sheriff. Sheriff 30 Limitations: To pay for, staff and equip a social program for county prisoners, including an educational or recreational program and religious or rehabilitative counseling; purchase clothing, writing materials, and hygiene supplies for county prisoners; establish, staff, and equip the commissary operation; pay for, staff and equip a prison library; or pay for jail improvements, technology, equipment, programs, services, and activities. Sheriff must maintain accounts showing the amount of proceeds from the commissary operation and the amount and purpose of disbursements made from the proceeds; accept new bids for commissary suppliers contracts every 5 years. GA-0814 (2010): Revenue from the sale of prepaid phone cards in the commissary should be credited to the sheriff for the use of inmates rather than being credited to the general fund. GA-0791(2010): Sheriff has exclusive control of monies generated by the operation of a jail commissary, and must maintain commissary accounts. Commissary proceeds may be used only to benefit inmates of the county jail. Commissary proceeds are not monies "belonging to the county" under Local Gov t Code (a), and the interest on the money remains with the commissary fund, under the control of the sheriff. GA-0059(2003): Revenue from an inmate telephone contract is not part of commissary fund and must be deposited to the general fund. Modifying LO In Dallas and Tarrant counties, the sheriff does not have exclusive control of the commissary fund, may not disburse commissary funds without approval from commissioners court, and must obtain commissioners court approval of bids to renew a commissary contract. 27

34 JC-0122 (1999): The sheriff may expend commissary proceeds without competitive bidding. (Overruling MW-439). However, (b)(3) provides that the sheriff must take bids for contracts for commissary suppliers every 5 years. (See LO (1998).) JM-1121 (1989): The sheriff may enter into a contract for operation of commissary without consulting county purchasing agent. DM-67 (1991): Commissioners court may not interfere with sheriff s exercise of discretion in contracting for operation of jail commissary. Money must be used to benefit inmates. Auditor may audit commissary accounts maintained by third party operator. DM-19 (1991): Proceeds from pay phones in county jails are not commissary funds and must be paid to county treasurer and deposited in general fund. Mills v. State, 941 S.W.2d 204 (Tex. App Corpus Christi 1996) (Commissary fund is subject to county oversight, therefore books and records are subject to the Public Information Act.) 3. Law Enforcement Officer Standards and Education Fund Account 31 Statute: Occupations Code An equal share of the 20 percent of the state general revenue fund allocated by the Comptroller for local law enforcement agencies. Law Enforcement Agency 32 Limitation: To pay for continuing education of licensed peace officer or training for full-time fully paid law enforcement support personnel. May not be used to replace money provided by county on recurrent basis for training law enforcement officers and support personnel. Head of the law enforcement agency must maintain a complete record of money received and spent. Money received from the state is subject to audit by the comptroller and expenditures are subject to audit by the state auditor. 31 See also Constable. 32 Law Enforcement Agency is not defined in Section The term has not been clarified by caselaw or through the opinion process. The text of suggests it refers to any county office or unit employing peace officers. 28

35 JC-0190 (2000): Money allocated to local law enforcement agency for continuing education may not be diverted to the general fund. H. TAX ASSESSOR-COLLECTOR 1. Election Code Chapter 19 Fund 33 Statute: Election Code Limitations: Paid by secretary of state to the voter registrar: 25 cents from state monies for each new registration 40 cents for each canceled and updated registration In each even-numbered year, 40 cents multiplied by the difference between the number of registered voters and the number of initial registrations certified for the two previous voting years. Voter Registrar Must be used to defray the cost of voter registration, and may be used to pay for any item or service designed to increase the number of registered voters in the state, maintain and report an accurate list of the number of registered voters, or increase the efficiency of the voter registration office, including hiring temporary voter registration personnel. May not be used to pay for the normal day-to-day operation of the office. The commissioners court may not reduce voter registrar s budget in light of the availability of these monies. Chapter 19 monies lapse to the state after the expiration of the two-year period in which they may be used. These lapsed monies are placed in a special fund administered by the secretary of state and distributed to counties with limited technological resources to upgrade voter registration technology. JC-0038 (1999): The secretary of state has authority to adopt rules prohibiting the use of state monies made available under Election Code Chapter 19 to pay costs associated with the normal 33 See also Voter Registrar. 29

36 operations of the county voter registrar's office. Chapter 19 monies are to be used to enhance the voter registration functions of the voter registrar's office. 1 Tex. Admin. Code 81.13: The secretary of state administrative rule defines allowable uses of Chapter 19 monies and requires expenditures to comply with reasonable and necessary criteria established under Uniform Grant Management Standards. 2. Motor Vehicle Inventory Tax Fund Interest 34 Statute: Tax Code Limitation: Interest on prepayment of Motor Vehicle Inventory Tax by automobile dealers. Tax Assessor-Collector Used to defray the cost of administering the prepayment procedure. The commissioners court may not reduce budget allocation for the assessor-collector based on the availability of the interest earned. Local Gov t Code prevents the Tax Assessor-Collector from using the monies to supplement the salary or cover the personal expenses of the tax assessor-collector. 35 JC-0348 (2001): The tax assessor-collector must determine that use of the interest is a legitimate cost of administering the motor vehicle inventory tax prepayment program and serves a public purpose as required by Article III, Sections 51 and 52, Texas Constitution, subject to judicial review. The county auditor is authorized to audit the interest monies, to review expenditures from the fund and to make audit reports to the commissioners court. JC-0149 (1999): If an item will be used both in the administration of the motor vehicle inventory tax prepayment program and in the general administration of the tax office, interest monies may be used to pay for only that portion of the cost of the item allocable to the motor vehicle 34 Maintaining a segregated account for interest earned on escrow account set up on behalf of automobile dealers is not statutorily required; however, the assessor-collector retains the interest as his or her sole property. Additionally, penalties collected under Tax Code are the sole property of the assessor-collector, and may not be used to reduce or otherwise affect his or her annual appropriation. 35 Local Gov t Code overrules JC-348 (2001) to the extent the opinion concluded that a tax assessorcollector could use interest earned on motor vehicle inventory tax escrow accounts to supplement the collector's own salary. 30

37 inventory tax prepayment program. Purchases made with interest monies are not subject to competitive bidding requirements. JC-0135 (1999): The interest that accrues on the Motor Vehicle Inventory Tax Fund may be used to supplement salaries of employees who administer the prepayment program if the assessorcollector determines that salary supplements are a legitimate cost of administering the prepayment program. A county auditor must audit the Motor Vehicle Inventory Tax Fund, as well as interest earned on that fund. Any equipment that a tax assessor-collector purchases with interest earned on the Motor Vehicle Inventory Tax Fund is under the sole control of the office of the assessor-collector. DM-398 (1996): The interest generated by the dealer s motor vehicle escrow account may be used at the discretion of the collector to defray the cost of administration of the prepayment procedure, and the collector does not need the approval of the commissioners court for their disbursement. However, the monies may only be used to defray the cost of administration of the prepayment procedure and not for general office expenses unrelated to administering the prepayment program. 3. Tax Assessor-Collector Motor Vehicle Registration Fee Account Statute: Transp. Code Motor Vehicle Registration Fee: Fee determined by Texas Department of Motor Vehicles (DMV) Note: The motor vehicle registration fee remains at $1.90 until the effective date of rules adopted by the DMV regarding the fee under Section per House Bill 2202, 83 rd Legislature, Chapter 1287, 2013, 43. Fee collected by tax assessor-collector is deposited in general fund as a commission for the assessor-collector and applied to the expense of issuing registration receipts and license plates, unless the county has been declared a disaster area or is closed for a protracted period of time as defined by the DMV, in which case the fees must be allocated to the county for general use. DM-199 (1993): The $1.90 registration fee is dedicated to the Tax Assessor-Collector s Office for the administration of the motor vehicle laws. 31

38 I. VOTER REGISTRAR 1. Election Code Chapter 19 Fund 36 Statute: Election Code Limitations: Paid by secretary of state to the voter registrar: 25 cents from state monies for each new registration 40 cents for each canceled and updated registration In each even-numbered year, 40 cents multiplied by the difference between the number of registered voters and the number of initial registrations certified for the two previous voting years. Voter Registrar Must be used to defray the cost of voter registration, and may be used to pay for any item or service designed to increase the number of registered voters in the state, maintain and report an accurate list of the number of registered voters, or increase the efficiency of the voter registration office, including hiring temporary voter registration personnel. May not be used to pay for the normal day-to-day operation of the office. The commissioners court may not reduce voter registrar s budget in light of the availability of these monies. Chapter 19 monies lapse to the state after the expiration of the two-year period in which they may be used. These lapsed monies are placed in a special fund administered by the secretary of state and distributed to counties with limited technological resources to upgrade voter registration technology. JC-0038 (1999): The secretary of state has authority to adopt rules prohibiting the use of state monies made available under Election Code Chapter 19 to pay costs associated with the normal operations of the county voter registrar's office. Chapter 19 monies are to be used to enhance the voter registration functions of the voter registrar's office. 1 Tex. Admin. Code 81.13: The secretary of state administrative rule defines allowable uses of Chapter 19 monies and requires expenditures to comply with reasonable and necessary criteria established under Uniform Grant Management Standards. 36 See also Tax Assessor-Collector. 32

39 II. FUNDS DEDICATED TO CERTAIN PURPOSES The funds discussed below are managed by the commissioners court, however, unlike most county monies, the commissioners court does not have the discretion to use these monies as it deems appropriate because the Legislature specifically defines the only purposes for which these monies may be used. A. ROAD AND BRIDGE FUNDS County and Road District Highway Fund Statutes: Transp. Code , , ; Local Gov t Code State money allocated to county based on size, rural population, and lateral road mileage. Money may only be used for: purchasing right-of-way for lateral roads, farm-to-market roads, or state highways; constructing and maintaining lateral roads, including labor and materials; or paying debt incurred to pay for authorized uses. 2. County Special Road and Bridge Tax Fund Statutes: Texas Const. art. VIII 9(c); Transp. Code Property Tax: $0.15 on each $ valuation. Requires voter approval. Used to maintain county roads. JC-0250 (2000): County that does not impose a constitutional road and bridge tax may transfer surplus motor vehicle registration fee monies from the county road and bridge fund to another fund, including the general fund, but may use the money only for the purposes authorized by the constitution, including acquiring right-of-way, constructing, maintaining, and policing public roadways and administration of traffic and safety laws. 37 County may also levy a tax and issue bonds for the construction, maintenance, and operation of roads under Texas Const. art. III 52(b)(3)&(c). These funds are not required to be held in the Road and Bridge Fund, but their use is limited to the purpose stated in the bond election. 33

40 M-1250 (1972): Special $0.15 road and bridge tax fund may not be consolidated with general fund and must be used for road maintenance. V-1349 (1951): Taxes collected may be expended for construction and maintenance of roads in the county as the commissioners court may determine in its sound discretion, based on consideration of the condition and necessity of roads of county. 3. a. Farm-to-Market and Lateral Road Fund; and b. Flood Control Fund Statutes: Texas Const. art. VIII 1-a; Transp. Code , , , Property Tax not to exceed $0.30 on each $ valuation, less $3,000 homestead exemption. Requires voter approval. Money in the farm-to-market and lateral road fund may be used only for the construction and maintenance of farm-to-market and lateral roads; may be used in cooperation with Texas Department of Transportation. Money in flood control fund may only be used for flood control purposes in county and political subdivision of the county, including soil conservation activities and water control or conservation activities; may be used in cooperation with other state and federal programs and local political subdivisions. Limitations: Must be equitably distributed based on taxable value of property in each county precinct. MW-27 (1979): Farm-to-Market tax revenue may be used to purchase capital road equipment so long as it is used only on farm-to-market roads. H-530 (1975): Farm-to-Market tax revenue may not be transferred to the general fund and may only be spent on authorized purposes. 34

41 4. Motor Vehicle Registration Fees Statutes: Texas Const. art. VIII 7-a; Transp. Code , , , Motor Vehicle Registration Fees, including optional fee adopted by commissioners court under Transp. Code , not to exceed $10. Generally, money collected by a county under Transp. Code Chapter 502 may be used to: pay obligations issued in the construction or improvement of any roads, including state highways in the county; improve roads in the county road system; or construct new county roads. Limitations: Money credited under Transp. Code may only be used for construction and maintenance of lateral roads in a county, under the supervision of the county engineer or the Texas Department of Motor Vehicles district engineer or resident engineer. It may not be used to pay the compensation of the county judge or a county commissioner. Additional requirements: Money credited under Transp. Code may only be used for county road construction maintenance, and repair; bridge construction, maintenance, and repair; the purchase of right-of-way for road or highway purposes; or the relocation of utilities for road or highway purposes. Fee imposed under Transp. Code may only take effect on January 1 and commissioners court must adopt order imposing fee by September 1 of the preceding year. Removal of fee requires rescinding order and notification to Department of Public Safety. JM-0250 (2000): Motor vehicle registration fees allocated to a county must be credited to the county road and bridge fund and the county must use the money for road and bridge construction, maintenance and repair. 5. County Energy Transportation Reinvestment Zone Account 35

42 Statute: Purpose: Limitation: Transp. Code (h) Property tax; incremental revenues resulting from an increase in property valuations in years subsequent to the base year less any amounts allocated under previous agreements including agreements under Loc. Gov t Code or Tax Code Chapter 312. To provide funding for one or more transportation infrastructure projects in the zone; to provide matching funds under Transp. Code ; to apply for grants under Transp. Code Chapter 256, Subchapter C, subject to ; or to pledge money to a road utility district to assist the county in developing an infrastructure project. A county energy transportation investment zone terminates on December 31 of the 10 th year after the year the zone was designated unless extended by the commissions court for a term not to exceed an additional five years. Money remaining in the tax increment account must be transferred to the Transp. Code Chapter 256 road and bridge fund on expiration of the zone. B. RECORDS MANAGEMENT AND PRESERVATION FUNDS 1. County Records Management and Preservation Fund Statutes: Local Gov t Code (3)(G), , ; Gov t Code (b)(4) and (c)(1); Code Crim. Proc. art (f)(1); see also Local Gov t Code (6) Ancillary funding statutes: Gov t Code (7) (District Court); Gov t Code (4)(G) (Statutory County Court); Gov t Code (4)(G) (Probate Court); Gov t Code (4)(G)(County Court) Fee for filing civil case - $5 Fee imposed on defendant convicted of an offense in county court, county court at law, or a district court - $ Records management preservation or automation purposes in the county. 36

43 Limitations: Expenditures from the fund require prior approval of the commissioner court. GA-1063 (2014): The fee imposed under Code Crim. Proc. art applies to a defendant convicted of an offense in a county-level court. 2. Court Records Preservation Account Statute: Gov t Code Ancillary funding statutes: Gov t Code (3)(D) (District Court); Gov t Code (7)(D) (Statutory County Court); Gov t Code (4) (County Court) Filing fee in civil cases filed in county court, statutory county court, and district court, not to exceed $10. Digitize court records and preserve the records from natural disasters. 3. District Clerk Records Management and Preservation Fund and Court Records Archiving Fee Statutes: Gov t Code (b)(4) and (5); Code Crim. Proc. art (f)(2) Ancillary funding statute: Gov t Code (7) and (7-a) Note: Filing fees in civil cases varying amounts: Gov t Code (b)(4) ($10) and (b)(5) (not to exceed $10); fee imposed on defendant convicted of an offense in district court - $2.50. Effective September 1, 2019, the archiving fee will revert back from $10 to $5. To pay for specific records management and preservation, including for automation purposes, on approval by the commissioners court of a budget. 37

44 GA-1063 (2014): The fee imposed under Code Crim. Proc. art applies to a defendant convicted of an offense in a county-level court. C. TAX ASSESSOR-COLLECTOR MOTOR VEHICLE REGISTRATION FEE ACCOUNT Statute: Transp. Code Note: Motor Vehicle Registration Fee: Fee determined by Texas Department of Motor Vehicles (DMV) The motor vehicle registration fee remains at $1.90 until the effective date of rules adopted by the DMV regarding the fee under Section per House Bill 2202, 83 rd Legislature, Chapter 1287, 2013, 43. Fee collected by tax assessor-collector is deposited in general fund as a commission for the assessor-collector and applied to the expense of issuing registration receipts and license plates, unless the county has been declared a disaster area or is closed for a protracted period of time as defined by the DMV, in which case the fees must be allocated to the county for general use. DM-199 (1993): The $1.90 registration fee is dedicated to the Tax Assessor-Collector s Office for the administration of the motor vehicle laws. D. SECURITY FUNDS 1. Courthouse Security Fund Statutes: Local Gov t Code ; Code Crim. Proc Ancillary funding statutes: Gov t Code (2) and (3) (District Court Fees); Gov t Code (7) and (8) (Statutory County Court Fees); Gov t Code (6) and (7) (County Court Fees) Civil court fee not to exceed $5 (optional, set by commissioners court) Criminal court fee upon conviction $3 to $5 depending on offense 38

45 $1 filing fee on any document not otherwise subject to security fee (mandatory if civil fee set by commissioners court). To pay for security personnel, services, and items related to a building housing a court, including: x-ray machine (purchase and repair); handheld and walkthrough metal detectors; identification cards and systems; electronic locking and surveillance equipment; video teleconferencing systems; signage; confiscated weapons inventory and tracking systems; locks, chains, alarms or similar security devices; bulletproof glass (purchase and repair); continuing education on security issues for court and security personnel; and warrant officers and related equipment. JC-0476 (2002): Code of Crim. Proc authorizes commissioners court to expend monies to provide courthouse security, but it does not, either expressly or by necessary implication, provide authority for the commissioners court to establish a courthouse security force of licensed peace officers. JC-0014 (1999): Code of Crim. Proc (d)(9) does not authorize the commissioners court to expend monies from the courthouse security fund to purchase clip-on microphones for deputy sheriffs portable radios. DM-371 (1995): County clerk may collect the $1 fee authorized under Local Gov t Code only on documents filed with the county clerk as county clerk, unless a specific statute prohibits the imposition of such a fee. Fee may not be collected for birth, death, or fetal death records. DM- 283 (1994): Under Local Gov t Code , the commissions court may choose whether to impose a security fee and must set the fee in an amount not to exceed $5. The commissioners court may not delegate responsibility for setting the amount of the fee to the clerks of the courts. 2. Justice Court Building Security Fund Statute: Code Crim. Proc. art (d-2)(2) One-fourth of $4 fee paid by defendant convicted of misdemeanor offense in justice court under Code Crim. Proc. art (b). 39

46 Limitations: To pay for security personnel, services, and items related to a building housing a court, including: x-ray machine (purchase and repair); handheld and walkthrough metal detectors; identification cards and systems; electronic locking and surveillance equipment; video teleconferencing systems; signage; confiscated weapons inventory and tracking systems; locks, chains, alarms or similar security devices; bulletproof glass (purchase and repair); continuing education on security issues for court and security personnel; and warrant officers and related equipment. Applies only to a justice court located in a county in which one or more justice courts are located in a building that is not in the county courthouse. JC-0476 (2002): Code of Crim. Proc authorizes commissioners court to expend monies to provide courthouse security, but it does not, either expressly or by necessary implication, provide authority for the commissioners court to establish a courthouse security force of licensed peace officers. JC-0014 (1999): Code of Crim. Proc (d)(9) does not authorize the commissioners court to expend monies from the courthouse security fund to purchase clip-on microphones for deputy sheriffs portable radios. E. TECHNOLOGY FUNDS 1. County and District Court Technology Fund Statute: Code Crim. Proc. art Ancillary funding statutes: Gov t Code (4) (District Court); Gov t Code (4) (Statutory County Court); Gov t Code (4) (County Court) Fee assessed against those convicted of a criminal offense in a county court, statutory county court, or district court - $4. To pay the cost of continuing education and training for county court, statutory county court, or district court judges and clerks regarding technological enhancements; purchase and maintenance of technological enhancements including: computer systems, networks, hardware and 40

47 2. Justice Court Technology Fund software; imaging systems; electronic kiosks; and docket management systems. Statute: Code Crim. Proc. art Ancillary funding statute: Gov t Code (5) Fee assessed against those convicted of a misdemeanor offense in justice court - $4. To pay for the cost of continuing education for justice court judges and clerks regarding technological enhancements for justice courts and purchase and maintenance of technological enhancements for a justice court, including: computer systems, networks, hardware, and software; imaging systems; electronic kiosks and ticket writers; and docket management systems. GA-560 (2007): The Justice Court Technology Fund may be used only for technological enhancements for the justice court and continuing education and training for justice court judges and clerks regarding technological enhancements. Whether the purchase of a computer for a constable serves as a technological enhancement for the justice court is a fact question to be determined by the commissioners court in the first instance. The fund may not, however, be used to pay for continuing education and training for a constable. F. COURT-RELATED FUNDS 1. County Child Abuse Prevention Fund Statute: Code Crim. Proc. art Ancillary funding statute: Gov t Code (12) Source Purpose: Fine paid by defendant convicted of certain sexual offenses against a child - $100. Used to pay for child abuse prevention programs in the county where the court is located. 41

48 2. Juvenile Case Manager Fund Statute: Code Crim. Proc. art (c) Ancillary funding statutes: Gov t Code (7) (county court); (6) (justice court); (7) (statutory county court) Purpose Limitations: Fee not to exceed $5 paid by defendant convicted of a fine-only misdemeanor in justice court, county court, or county court at law, if the court employs a juvenile case manager. Optional, set by commissioners court. Used only to pay for the salary, benefits, training, travel expenses, office supplies, and other necessary expenses of the juvenile case manager position. May not be used to supplement the income of a person whose primary role is not that of juvenile case manager. Only applies in county that employs a juvenile case manager. 3. Juvenile Delinquency Prevention Fund Statute: Code Crim. Proc. art Ancillary funding statutes: Gov t Code (7) (district court); (6) (statutory county court); (6) (county court); Family Code Purpose: $50 fee paid by defendant convicted in county court, county court at law or district court of a graffiti offense under Penal Code Used only to repair damage cause by graffiti; provide educational materials to prevent graffiti attacks; provide money for rewards; teen recognition and recreation programs; pay for teen courts; pay for juvenile probation department; educational and intervention programs designed to prevent juveniles from damaging property with graffiti. 4. Supplemental Court-Initiated Guardianship Fee Statute: Local Gov t Code Ancillary funding statute: Local Gov t Code (2)(E) 42

49 Fee for court-initiated guardianship proceedings, paid by person filing original probate action or adverse probate action - $20. To supplement, not supplant, other money used to pay a guardian ad litem and attorney ad litem; and pay for guardianship programs for indigent incapacitated persons without family members suitable and willing to serve as guardians. 5. Supplemental Public Probate Administrator Fee Statute: Local Gov t Code , ; Estates Code Chapter 455; Gov t Code Supplemental Public Probate Administrator Fee, $10.00 To fund the expenses of the public probate administrator s office. G. LIBRARY FUNDS 1. County Free Library Fund Statute: Local Gov t Code Ancillary funding statutes: Local Gov t Code , (b), (a) Sources: Limitations: Monies from the general fund or the permanent improvement fund, not to exceed 12 cents on the $100 valuation of all property located in the county that is outside of a municipality that supports its own free public library and in a municipality that is in the county library system Money paid by a municipality that joins the county system Money paid by another county to extend library privileges to its residents. Library purposes. Library must be located in the county seat. Money set aside under Local Gov t Code must be used to maintain, make permanent improvements, or acquire land for the county library. 43

50 Interpretations: O-3055 (1941): Commissioners court may spend library funds to establish, maintain, and operate a bookmobile library as a branch of the county library. 2. County Law Library Fund Statute: Local Gov t Code Ancillary funding statutes: Gov t Code (5) (District Court Fees); Gov t Code (10) (Statutory County Court Fees); Gov t Code (5) (Probate Court Fees); Gov t Code (9) (County Court Fees) Limitations: Filing fee in civil case, up to $35, set by commissioners court. Establishing law library, purchasing or leasing library materials, maintaining the library, acquiring library furniture, shelving, equipment, or computers, software, or subscriptions to electronic research networks for judicial research. Expenditures for library equipment for use by judges in the county, including computers, software, and subscriptions to obtain access to electronic research networks, may not exceed $175,000 each year and require consultation and authorization from the county s law librarian or, if none, the county auditor. GA-0078 (2003): A commissioners court may use fee collected under this section to provide online legal research services for the general public, judges, and attorneys, and incidental benefit to private attorneys would not render the expenditure unconstitutional under Texas Constitution Article III, Section 52(a). MW-009 (1979): County Law Library Fund may be expended only for library purposes and for the needs of judges and litigants; the fund may not be used to buy books owned by the county that are transferred to the County Law Library. H. HEALTH AND SAFETY FUNDS 1. County and Public Health District Fund Statute: Health and Safety Code Fee not to exceed $150, unless county adopts a variable scale, not to exceed $300, for issuing or renewing permit to food service establishment, 44

51 retail food store, mobile food unit or roadside food vendor. Optional, set by commissioners court. Limitations: Conduct inspections of and issuing permits to food service establishment, retail food store, mobile food unit or roadside food vendor. Does not apply to county with a population of at least 2.8 million. 2. Dog Registration Fund Statutes: Health and Safety Code , Registration fee for dog, in an amount more than $1 but not to exceed $5. Optional, set by commissioners court. Limitation: Defray the cost of administering state law on animal registration; reimbursement of owner of animal killed by a dog not owned by the person seeking reimbursement. Only applies to a county that adopts registration of and registration fee for dogs. Requires voter approval. Does not apply to a county that enacts or has enacted regulation or restraint laws under the Rabies Control Act. 3. Fire Code Inspection and Permit Fund Statute: Local Gov t Code Limitations: Fee for inspection and issuance of building permit and certificate of compliance with county fire code to a commercial establishment, a public building or a multifamily residential dwelling of four or more units. Optional, set by commissioners court. Costs of administration and enforcement of county fire code. Only applies in unincorporated areas of a county with a population of over 250,000 or adjacent to a county with a population of over 250,000. Fire code does not apply to industrial facility having a fire brigade that conforms to OSHA requirements. 45

52 I. DEVELOPMENT FUNDS 1. County Airport Fund Statute: Transp. Code Chapter 22 Revenue received from the ownership, control, or operation of an airport or air navigation facility, including proceeds from sale of property. Acquisition, operation and maintenance of county airport. 2. Land Use Restriction Fund Statute: Prop. Code Administrative fee, not to exceed the costs incurred by county to enjoin or abate violation of land use restriction. Offset cost of litigation to enjoin or abate violation of land use restriction. Limitation: Applies only in a county with a population of more than 200, Special Improvement District Fund Statutes: Local Gov t Code , Tax, levied annually on property in district sufficient to meet annual cost of improvements, or bonds. Optional, set by commissioners court. To pay for costs of planning, administration and construction of authorized improvement; preparation of preliminary plans, studies, and engineering reports to determine feasibility of improvement; and initial costs of improvement until other financing source issued and sold. 46

53 J. ERRORS AND OMISSIONS CONTINGENCY FUNDS 1. County Clerk Errors and Omissions Contingency Fund Statute: Local Gov t Code (c) Ancillary funding statutes: Gov t Code (1) (Statutory County Court Fees); Gov t Code (2) (Probate Court Fees); Gov t Code (1) (County Court Fees) Purpose: Civil court filing fee not to exceed $5. Optional, set by commissioners court. Insurance or similar coverage for county clerk s errors and omissions in an amount of at least $10,000 but not to exceed $500, District Clerk Errors and Omissions Contingency Fund Statute: Gov t Code (e) Ancillary funding statute: Gov t Code (3)(A) Purpose: Civil court filing fee not to exceed $5. Optional, set by commissioners court. Insurance or similar coverage for district clerk s errors and omissions in an amount of at least $20,000 but not to exceed $700,000. K. MOTOR VEHICLE SAFETY RESPONSIBILITY FUND 1. Motor Vehicle Safety and Responsibility Fund Statute: Transp. Code Purpose: Owner of a vehicle registered in the county - $55,000 for each vehicle. County Judge To establish financial responsibility for a motor vehicle registered in the county. 47

54 GA-1068 (2014): In the absence of any other statutory or regulatory guidance, a court could conclude that a county judge may deposit funds received pursuant to Transportation Code into a separate account in the county depository and use his or her discretion to decide whether that account should be interest-bearing. Interest earned on funds deposited under Transportation Code belong to the person making the deposit; and the county may not collect an administrative fee in connection with the deposit of funds under this section. 48